Bill

Bill > SB1096


TX SB1096

TX SB1096
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.


summary

Introduced
03/05/2021
In Committee
03/18/2021
Crossed Over
Passed
Dead
05/31/2021

Introduced Session

87th Legislature Regular Session

Bill Summary

Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

AI Summary

This bill amends the Tax Code to limit increases in the appraised value of a residence homestead for ad valorem (property) taxation. Specifically, it allows an appraisal office to increase the appraised value by no more than 3% if the property is valued at $1 million or less, or 5% if the property is valued at more than $1 million. The bill applies to tax years beginning on or after January 1, 2022, but only if a related constitutional amendment is approved by Texas voters.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Referred to Local Government (on 03/18/2021)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...